I1.5120 Introduction

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Commentary

IHT, trusts and estates

I1.5120 Introduction

There are many anti-avoidance rules which apply to inheritance tax and these have been introduced piecemeal to crack down on perceived

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D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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I1.5120 Introduction

IHT, trusts and estates

I1.5120 Introduction

D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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I1.5120 Introduction

IHT, trusts and estates

I1.5120 Introduction

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT